senate Bill S3404A

2013-2014 Legislative Session

Extends real property exemption for veterans organizations to include property occupied by any person although not also entitled to exemption

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Feb 21, 2014 print number 3404a
amend and recommit to local government
Jan 08, 2014 referred to local government
Feb 01, 2013 referred to local government

Bill Amendments

Original
A (Active)
Original
A (Active)

Co-Sponsors

S3404 - Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §452, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4217A
2009-2010: A10458

S3404 - Summary

Extends the real property tax exemption for veterans organizations to include property so owned which is occupied by any person although not also entitled to exemption.

S3404 - Sponsor Memo

S3404 - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  3404

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 1, 2013
                               ___________

Introduced  by  Sen. ADDABBO -- read twice and ordered printed, and when
  printed to be committed to the Committee on Local Government

AN ACT to amend the real property tax law, in relation to extending real
  property exemption for veterans' organizations to include property  so
  owned  which  is  occupied by any person although not also entitled to
  exemption

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Legislative  findings and purpose. The legislature hereby
finds and declares that, presently, most veterans' organizations support
their charitable, educational, and veterans' programs by  renting  space
in their buildings. However, if the renter/tenant is not an exempt enti-
ty,  the  rental  portion  is  taxable.  This taxation has a devastating
effect on the posts' maintenance and programs.
  S 2. Section 452 of the  real  property  tax  law,  subdivision  1  as
amended by chapter 610 of the laws of 1960 and subdivision 3 as added by
chapter 524 of the laws of 1986, is amended to read as follows:
  S  452. Veterans organizations. 1. Real property owned by AN ORGANIZA-
TION OF PERSONS ORGANIZED PURSUANT TO THE PROVISIONS OF SECTION  TWO  OF
THE BENEVOLENT ORDERS LAW OR a corporation, association or post composed
of veterans of the Grand Army of the Republic, Veterans of Foreign Wars,
Disabled  American Veterans, the United Spanish War Veterans, the Jewish
War Veterans of the United States, Inc., Catholic  War  Veterans,  Inc.,
the  American Legion, AMVETS, American Veterans of World War II, Italian
American War Veterans of the United States,  Incorporated,  Masonic  War
Veterans  of  the  State of New York, Incorporated, and any other corpo-
ration or association of veterans of the  armed  forces  of  the  United
States  in  any  war,  [actually  and exclusively used and occupied] THE
ENTIRE NET INCOME OF WHICH REAL PROPERTY IS EXCLUSIVELY APPLIED OR TO BE
USED TO THE CARRYING, MAINTENANCE AND DEPRECIATION CHARGES OF THE  PROP-
ERTY  OR  PORTION  THEREOF, AS THE CASE MAY BE, AND THE REMAINDER TO THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05846-01-3

Co-Sponsors

S3404A (ACTIVE) - Details

Current Committee:
Law Section:
Real Property Tax Law
Laws Affected:
Amd §452, RPT L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S4217A
2009-2010: A10458

S3404A (ACTIVE) - Summary

Extends the real property tax exemption for veterans organizations to include property so owned which is occupied by any person although not also entitled to exemption.

S3404A (ACTIVE) - Sponsor Memo

S3404A (ACTIVE) - Bill Text download pdf

                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 3404--A

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            February 1, 2013
                               ___________

Introduced  by  Sens. ADDABBO, AVELLA, SAMPSON -- read twice and ordered
  printed, and when printed to be committed to the  Committee  on  Local
  Government  --  recommitted  to  the  Committee on Local Government in
  accordance with Senate Rule 6, sec. 8 --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

AN ACT to amend the real property tax law, in relation to extending real
  property exemption for veterans' organizations to include property  so
  owned  which  is  occupied by any person although not also entitled to
  exemption

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Legislative  findings and purpose. The legislature hereby
finds and declares that, presently, most veterans' organizations support
their charitable, educational, and veterans' programs by  renting  space
in their buildings. However, if the renter/tenant is not an exempt enti-
ty,  the  rental  portion  is  taxable.  This taxation has a devastating
effect on the posts' maintenance and programs.
  S 2. Section 452 of the  real  property  tax  law,  subdivision  1  as
amended  by chapter 610 of the laws of 1960, subdivision 2 as amended by
chapter 243 of the laws of 2013 and subdivision 3 as  added  by  chapter
524 of the laws of 1986, is amended to read as follows:
  S  452. Veterans organizations. 1. Real property owned by AN ORGANIZA-
TION OF PERSONS ORGANIZED PURSUANT TO THE PROVISIONS OF SECTION  TWO  OF
THE BENEVOLENT ORDERS LAW OR a corporation, association or post composed
of veterans of the Grand Army of the Republic, Veterans of Foreign Wars,
Disabled  American Veterans, the United Spanish War Veterans, the Jewish
War Veterans of the United States, Inc., Catholic  War  Veterans,  Inc.,
the  American Legion, AMVETS, American Veterans of World War II, Italian
American War Veterans of the United States,  Incorporated,  Masonic  War
Veterans  of  the  State of New York, Incorporated, and any other corpo-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD05846-02-4

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